Suchergebnisse

Abstract: Islam is a religion which has been perfecting celestial religions, and teaching about the importance of love and peace. KH. Hasyim Muzadi was among one of the national figures after the reformation and tragedy of the WTC 11 // 2011 in America who consistently campaigned for the teachings of Islam by carrying "Islam rahmatan lil Alamin" in the world. Thus, the negative stigma of the west - non-Muslims - towards radical Islam and terror can be addressed. He used three methods in conveying the idea of rahmatan lil 'alamin with a da'wa (missionary endeavor), law and political approach. While the teachings are translated with tawasuth, 'itidal, tawazun, tasamuh and tasyawur as negation tathorruf (radical) and irhab (terror). All three, can bring Islam that carries out the grace of all nature. Both the method and translation of these teachings are used in the Islamic school curriculum or at least in learning activity there.Keywords: Islamic moderation, Hasyim Muzadi and Islamic School.

Peran edukatif keluarga (orang tua) telah melemah dikarenakan melilitnya persolanaan ekonomi, derasnya pengaruh budaya dan kerasnya perubahan sosial politik yang menggeser tata nilai, watak dan perilaku dalam pola hidup yang tidak berpihak pada kenyamanan anak-anak. Tulisan ini akan mengulas tentang konsep ajaran Islam terhadap pentingya pendidikan anak usia dini dan usia prasekolah melalui pemikiran seorang tokoh muslim Ibn Qayyim Al-Jauziyah. Ibn Qayyim Al-Jawziyyah merupakan sosok yang memiliki kematangan berfikir dan berkarya, karena ia berguru dan bergaul dengan komunitas yang memiliki etose keilmuan yang sangat tinggi dan diketahui kecemerlangan pikirannya. Pemikiran Ibn Qayyim tentang pendidikan anak usia prasekolah diarahkan pada upaya menyelamatkan fitrah dan potensi dasar yang dimiliki anak.; Pertama, aspek mental-spiritual (al-Tarbiyyah al-Imaniyah), Kedua, aspek moral (al-Tarbiyah Khuluqiyah) Ketiga, aspek fisik (Tarbiyah Jismiyah) Keempat, Aspek sosial (al-Tarbiyah al-Ijtimaiyyah) diperlukan dalam menata lingkungan yang kondusif untuk mendukung perkembangan anak ke arah yang baik. Kelima, aspek Intelektual. The educative role of the family (parents) has weakened because of the twisting of economic polity, the swift influence of culture and the harshness of socio-political changes that shift values, character, and behavior in lifestyles are not in favor of the comfort of children. This paper will review the concept of Islamic teachings on the importance of early childhood education and preschool age through the thought of a Muslim leader Ibn Qayyim Al-Jauziyah. Ibn Qayyim Al-Jawziyyah is a person who has the maturity to think and work because he studied and mingled with communities that have a very high scientific ethos and are known for the brilliance of his mind. Ibn Qayyim's thoughts about the education of preschool children are directed at efforts to save the nature and basic potential possessed by children; First, mental-spiritual aspects (al-Tarbiyyah al-Imaniyah), Second, moral aspects (al-Tarbiyah Khuluqiyah) Third, physical aspects (Tarbiyah Jismiyah) Fourth, social aspects (al-Tarbiyah al-Ijtimaiyyah) are needed in managing the environment conducive to supporting the child's development in a right direction. Fifth, Intellectual aspects.

Makalah ini akan membahas pemikiran-pemikiran inklusiv Abdurrahman Wahid (Gus Dur). Diantaranya tentang kehidupan keberagamaan Gus Dur, Pribumisasi ajaran Islam dan Islam sebagai etika sosial. Sumber data penulisan ini dari tulisan-tulisan Abdurrahman Wahid sendiri seperti dalam bukunya yang berjudul : Islamku Islam Anda Islam Kita Agama Masyarakat Negara Demokrasi (2006), Islam Kosmopolitan, dan sumber lain yang terkait dengan pokok bahasan. Penelitian ini menggunakan pendekatan hermeneutic dan analisis data historis kritis. Hasil penelitian ini menunjukkan bahwa kehidupan keberagamaan yang dicita-citakan Gus Dur adalah beragama yang damai, ramah. Masing-masing umat beragama meyakini kebenaran agama yang mereka anut. Sebab hanya dengan keberagamaan yang tulus terletak makna keberagamaan yang hakiki. Gus Dur juga menginginkan agar dalam memahami Islam dikaitkan dengan masalah-masalah di negeri ini. Atau dengan kata lain Islam perlu dipribumisasikan. Meskipun Islam berasal dari Arab yang tentu saja tidak bisa dipisahkan dengan tradisinya, tetapi ketika masuk ke Indonesia dan berdialog dengan budaya Nusantara, maka harus mengubah budaya yang ada. Intinya, bagaimana memasukkan budaya lokal ke dalam Islam.

This study aims to understand the implementation steps of non-cash transaction policies in the Central Java Provincial Government, with the Policy Implementation Theory from Edward III (1980) to analyze the supporting and inhibiting factors of implementation. The use of non-cash as a transaction tool, there is still debate regarding the benefits and disadvantages of using non-cash transactions to the public. This research is descriptive qualitative research with a case study approach. The results showed that the implementation of the non-cash policy in the Central Java Provincial Government carried out the following steps: preparation, implementation, control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, dispositions, and bureaucracy need to be evaluated because they can hinder implementation in the Central Java Provincial Government. Research shows that the implementation of the non-cash transaction policy has been going well in terms of the implementer's understanding of non-cash administration.

This study aims to determine the effect of debt policy and profitability on firm value moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method in order to obtain a total of 195 samples that met the specified criteria. This research was tested using Moderated Regression Analysis. The results of this study provide evidence that debt and profitability policies have a positive effect on firm value. Corporate is unable to influence the policy of debt to the value of the company, meaning that corporate governance cannot parse the information asymmetry caused by the policy of debt to corporate value and corporate governance strengthen the influence of profitability on firm value, which means that with the increasing corporate governance can strengthen the effect of profitability on firm value.

This study aims to explain the effect of ownership structure (family, government, institutional, foreign, managerial, public) on tax avoidance in Indonesia. This study employed quantitative research with regression analysis, regression method using the annual report on companies listed on the Indonesian stock exchange from the 2017-2019 period with a sample of 93 companies. The tax avoidance was measured using the Cash Effective Tax Rate. The results of this study indicate that the government ownership structure and foreign ownership structure have a positive effect on tax avoidance in Indonesia. Firm size emphasizes the influence of the independent variables on the dependent variable. Family, institutional, managerial, public ownership structures have no influence on tax avoidance. This study indicates that the ownership structure of the company can influence company policy in tax avoidance.

This study aims to analyze and explain: (1) competence has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste; (2) independence has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste; (3) time pressure negatively affects audit quality at the Inspeção Geral do Estado in Timor Leste; (4) professionalism has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste. The population in this study was 30 internal auditors at the Inspeção Geral do Estado in Timor Leste, so the whole sample was taken. Thus the use of the entire population without having to draw the research sample as a unit of observation is called a census technique. The findings of this study are that competence has a positive effect on audit quality, indicating that the better the competence of the auditor, the higher the quality of the audit in an institution, or the lower the competence of auditors, the lower the probability of auditor quality in that institution, the independence has a positive effect on audit quality. The high independence of the auditor, such as a mental attitude that is free from influence, not controlled by other parties, it will improve audit quality in government agencies, time pressure has no significant negative effect on audit quality, indicating that the less time given to the auditor, the lower the audit quality, professionalism has no effect on audit quality, indicating that the better professionalism the auditor has, the lower the resulting audit quality.

Human resource training activities at UPT BLK Singosari are non-formal education programs organized by the government to provide soft skills and certification for trainees. The training, and soft skills and certifications should increase the trainee's competency. Therefore, this study will examine the effect of training on competence moderated by soft skills and certification. This is a survey research using explanatory research. This research was conducted at UPT BLK Singosari. This study used a sample of 60 respondents. However, there were 10 questionnaires whose filling was incomplete so that the processed samples were 50 questionnaires. Data was collected using a questionnaire and filled in by respondents. From the data obtained, a moderation analysis is done to examine the effect each variable. This research has three findings. First, training has positive and significant effect on competence. Second, soft skills strengthen the effect of training on competence. Third, certification strengthens the effect of training on competence.

This study aims to analyze and explain: (1) competence has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste; (2) independence has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste; (3) time pressure negatively affects audit quality at the Inspeção Geral do Estado in Timor Leste; (4) professionalism has a positive effect on audit quality at the Inspeção Geral do Estado in Timor Leste. The population in this study was 30 internal auditors at the Inspeção Geral do Estado in Timor Leste, so the whole sample was taken. Thus the use of the entire population without having to draw the research sample as a unit of observation is called a census technique. The findings of this study are that competence has a positive effect on audit quality, indicating that the better the competence of the auditor, the higher the quality of the audit in an institution, or the lower the competence of auditors, the lower the probability of auditor quality in that institution, the independence has a positive effect on audit quality. The high independence of the auditor, such as a mental attitude that is free from influence, not controlled by other parties, it will improve audit quality in government agencies, time pressure has no significant negative effect on audit quality, indicating that the less time given to the auditor, the lower the audit quality, professionalism has no effect on audit quality, indicating that the better professionalism the auditor has, the lower the resulting audit quality.

Organizational commitment is the relative strength of an individual's involvement in a particular organization, which is indicated by a strong belief in the goals and values of the organization, a willingness to make certain efforts for the benefit of the organization and a strong desire to continue being a member of the organization. This research aims to examine and analyze the influence of: i) organizational commitment to discipline, ii) supervision influences discipline, iii) organizational commitment to job satisfaction, iv) supervision to job satisfaction, v) job satisfaction to discipline, vi) organizational commitment to discipline through job satisfaction, vii) supervision of discipline through job satisfaction. This research was conducted at the Faculty of Law, Brawijaya University, Malang, using an explanatory research approach with a census sample technique obtained from 74 educational staff. Data was collected using a questionnaire method given directly to respondents. Then it was analyzed using path analysis.The results concluded that, all the proposed hypotheses were accepted, namely: (i) organizational commitment had an effect on discipline, (ii) supervision had an effect on discipline, (iii) organizational commitment had an effect on job satisfaction, (iv) supervision had an effect on job satisfaction, (v ) job satisfaction influences discipline, (vi) organizational commitment influences discipline through job satisfaction, (vii) supervision influences discipline through job satisfaction.

The purpose of this research is to analyze the experience and understanding of village officials with respect to accountability in village fund financial management. Qualitative research methods with a phenomenological approach were used in this study through interviews with the village government in Tlogosari Village, Malang Regency, East Java Province, Indonesia. The results show that the accountability of village fund financial management is realized through the behavior of carrying out duties and responsibilities, greatest utilization of village discussions, and the overall activeness of village communities in supporting the village welfare. This understanding is considered to be in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. Supporting parties of the implementation of village fund financial management, namely the village government, local government, and local inspectorates should increase their commitment and consistency in order to create accountable management of village funds. At the inspection stage, particularly, the regional inspectorate is required to make improvements in the inspection process to maximize targeted development in fulfillment of the village needs.

The purpose of this research is to analyze the experience and understanding of village officials with respect to accountability in village fund financial management. Qualitative research methods with a phenomenological approach were used in this study through interviews with the village government in Tlogosari Village, Malang Regency, East Java Province, Indonesia. The results show that the accountability of village fund financial management is realized through the behavior of carrying out duties and responsibilities, greatest utilization of village discussions, and the overall activeness of village communities in supporting the village welfare. This understanding is considered to be in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. Supporting parties of the implementation of village fund financial management, namely the village government, local government, and local inspectorates should increase their commitment and consistency in order to create accountable management of village funds. At the inspection stage, particularly, the regional inspectorate is required to make improvements in the inspection process to maximize targeted development in fulfillment of the village needs.

This study aims to empirically examine the effects of competence, independence, work experience and internal control systems. Using 61 samples of employees working as auditors in the Maluku Provincial Inspectorate, Ambon City and West Seram District, the data analysis method uses SEM-PLS with the help of the Warp PLS 6.0 application. The results showed that competency had no effect on audit quality, because respondents' demographics had competencies that were not in accordance with the standards, so that in the last few years they had received a fair audit opinion with an exception. Independence has a positive effect on audit quality, the auditor who is always objective in carrying out the audit process, will produce a quality audit. Work experience has a positive effect on audit quality, the more experienced the auditor, the easier it will be to detect audit problems. The internal control system is able to strengthen the relationship of competence, independence and job satisfaction with audit quality, this shows that a good internal control system will support the creation of quality audits.

This study is aimed at revealing the organizational response of Polkesma in facing pressure on the implementation of remuneration system and the way to continue the sustainability of remuneration system through Resource Dependence Theory and New Institutional Sociology perspective.This research uses post positive paradigm with qualitative approach and case study research strategy. The results showedthat the Organizational response which was initially shown in the form of Acquiesce met regulatory compliance (coercive isomorphism). In addition to the Acquiesce, the Polkesma showed a compromising response towards institutional pressure through the initiative to develop performance appraisal system by following the institution that had successfully applied (mimetic isomorphism) and used consultant service (normative isomorphism) to develop Key Performance Indicator (KPI). Efforts to continue the sustainability of Polkesma remuneration system were done by optimizing the escalation of main educational income, asset utilization, the principle of "smart" in the use of budget and the improvement of Tri Dharma Perguruan Tinggi's quality. Polkesma had been successfully considered as the role model of remuneration implementation in the Ministry of Health.

This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.